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2012 (10) TMI 690 - HC - Central ExciseLimitation - Refund claim - petitioner had supplied aviation fuel to Air India - foreign bound flights such fuel would not attract excise duty - petitioner mistakenly paid the same – Held that:- it is established that the petitioner has fulfilled the mandatory and substantive requirement of the rules and the notification, its refund claim should not be defeated on the ground of some procedural infraction or the documents not being supplied in the original at the outset. In other words, on the basis of available and reliable documents and the materials on record, if the petitioner is in a position to establish before the Revisional Authority that the excise duty though exempt was paid wrongly, surely its refund claim should be granted. Limitation for claiming rebate of duty under Section 11B is one year - refund claim of the petitioner was barred by limitation prescribed under Section 11B of the Act - To the extent the petitioner’s refund claim pertained to the period beyond one year from the relevant date, the same would not be maintainable. To the extent the claim is within the period of limitation, the Revisional Authority shall re-examine the issue
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